Wayne C. Mason - Page 7

                                                - 7 -                                                   
            court proceeding by failing to sign and return the proposed                                 
            settlement document mailed to him on March 16, 1998.  If                                    
            petitioner unreasonably protracted the court proceeding, then                               
            petitioner may not be entitled to any recovery for litigation                               
            costs incurred after receipt of the proposed settlement document.                           
            With respect to costs incurred after March 16, 1998, petitioner                             
            claims recovery only for mileage (245 miles) and a postage                                  
            expense of $8.54.                                                                           
                  We have previously held that a taxpayer's refusal to sign a                           
            stipulated decision does not constitute unreasonable protraction                            
            of the proceeding when the taxpayer's refusal is based upon the                             
            parties' failure to reach an agreement regarding litigation                                 
            costs.  Buck v. Commissioner, T.C. Memo. 1993-16.  In Buck, the                             
            Commissioner sent the taxpayer a proposed stipulated decision                               
            about 3 weeks before the scheduled trial date.  The taxpayer's                              
            attorney met with the Commissioner's attorney, but no agreement                             
            was reached regarding the taxpayer's litigation costs.  Under                               
            those circumstances, we held that the taxpayer did not                                      
            unreasonably protract the proceeding by refusing to sign the                                
            stipulated decision and appearing at the calendar call to request                           
            an award of litigation costs.                                                               
                  Similarly, in the instant case, petitioner's failure to sign                          
            the proposed settlement document was based on the fact that no                              
            agreement regarding litigation costs could be reached between the                           
            parties.  At the earliest, respondent mailed petitioner a                                   

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011